Section 61

INTEREST PAYMENTS: ARRANGEMENTS APPEARING VERY LIKELY TO PRODUCE POST-TAX ADVANTAGE

1(1)  [Inserts ITA 2007, s. 384A.]

1(2)  The amendment made by sub-paragraph (1) has effect in relation to interest paid on or after 19 March 2009.

AMOUNTS NOT FULLY RECOGNISED FOR ACCOUNTING PURPOSES

Related Commentary  

2(1–6)  [Omitted by FA 2011, s. 28 and Sch. 4, para. 12(a).]

2(7)  [Inserts CTA 2009, s. 317(5)(za).]

2(8)  The amendments made by this paragraph have effect in relation to periods of account beginning on or after 22 April 2009.

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